No. 56-4, April 2025

Index

• Building not a certified historic structure.
• Combining debtor and creditor positions: COD income considerations. (cancellation of debt)
• Current developments in taxation of individuals. (part 2)
• Deemed liquidation on electing QSub status. (qualified Subchapter S subsidiary)
• Estate tax considerations for non-US persons owning US real estate.
• Legacy clean-energy credits evolve into tech-neutral credits.
• Profits interests: The most tax-efficient equity grant to employees.
• Sheriff's withdrawal from jail food account was an unauthorized loan.
• Tax implications in the automotive industry: The core of remanufacturing.
• Taxation of undocumented immigrants: Certain tax rules and considerations specifically affect undocumented immigrants in the United States and their common circumstances, such as being ineligible for certain tax credits.
• The 50th anniversary of the EITC. (earned income tax credit)
• The closing date of an M&A transaction. (merger and acquisition)
• Treatment of digital assets transferred to employees.